Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority [PDF]
The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.
Mahmood, Marhaini
core
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]
Front PsycholSundari RM, Saravanabhavan N.
europepmc +1 more source
The tax base in transition : the case of Bulgaria [PDF]
The transition from socialism characteristically reduces existing tax revenues at the same time that it increases the need for government spending. An increasing need for revenue combined with an eroding tax base creates a transition-related fiscal gap ...
Bogetic, Zeljko, Hillman, Arye L.
core
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
State Alcohol Policies Most Strongly Associated With College Students' Drinking, Driving Risks, and Alcohol-Related Harm. [PDF]
Am J Prev MedBae H, Kerr DCR, Naimi TS.
europepmc +1 more source
Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies [PDF]
Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems. Due to the greater politicisation of tax systems in transition
Mark E. Schaffer, Gerard Turley
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
Research on the incentive effect of government tax refunds on R&D investment of pharmaceutical enterprises. [PDF]
Cost Eff Resour AllocXu Q, Wang Y, Fu S, Fan G.
europepmc +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source